CPE Credit Hours: 4
Field of Study: Regulatory Ethics
Publication date: April 2021
This is an ethics course for Maryland covering standards of professional conduct and business practices adhered to by accountants, such as CPAs, to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession.
This course also presents an approach – the threats and safeguards approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. A brief discussion of the AICPA’s Standards for Tax Service is included, along with some specific rules from the Maryland State Board.
This is a self-study CPE course
Program level: Overview
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 80%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
